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CISA · Question #381

The charging method that effectively encourages the MOST efficient use of IS resources is:

The correct answer is C. specific charges that can be tied back to specific usage. The most efficient way to encourage the use of IS resources is by applying specific charges that can be directly tied to specific usage. This approach provides clear incentives for users to optimize their use of resources, as they are directly charged based on how much they consu

Submitted by yaw92· Apr 18, 2026Governance and Management of IT

Question

The charging method that effectively encourages the MOST efficient use of IS resources is:

Options

  • Aresidual income in excess of actual incurred costs
  • Ballocations based on the ability to absorb charges
  • Cspecific charges that can be tied back to specific usage
  • Dtotal utilization to achieve full operating capacity

How the community answered

(41 responses)
  • A
    2% (1)
  • B
    2% (1)
  • C
    90% (37)
  • D
    5% (2)

Explanation

The most efficient way to encourage the use of IS resources is by applying specific charges that can be directly tied to specific usage. This approach provides clear incentives for users to optimize their use of resources, as they are directly charged based on how much they consume. This method promotes accountability and cost-efficiency in resource utilization.

Topics

#IT Financial Management#Chargeback#Resource Efficiency#Cost Allocation

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